Financial Analysis

NOTE 4 ACQUISITION OF DOCSUN TECHNOLOGY On January 8th, 2024, the Company acquired 100 % of the outstanding stock of DocSun Biomedical Holdings, Inc. (DocSun) In exchange for 76,800,000 shares of Company stock valued at $ 10,656,000 and the application of $ 150,000 deposit that was paid in 2023. The total acquisition cost, including legal costs, amounted to $ 10,820,713 . The Company accounted for the transaction as an asset acquisition under Accounting Standards Codification (ASC) 805. The assets acquired consisted of medical diagnostic technology with an estimated fair value of $ 10,773,000 that complements and expands the Companys product line and other assets with a value of $ 33,000 . The technology acquired from DocSun was being amortized based on an expected useful life of 5 years. During the year ended December 31, 2024, the Company amortized $ 2,107,960 of the capitalized cost resulting in a remaining unamortized balance of $ 8,665,108 . Management performed its annual impairment test relating to the value of its Intangible assets as of December 31, 2024 and determined that it could no longer support its carrying value, and as such, recorded an impairment charge of $ 8,665,108 . …

BusinessCombinationDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 10 COMMITMENTS AND CONTINGENCIES Lease Commitments The Company leases two office spaces, its headquarters in Chattanooga Tennessee and a satellite office in Alpine, Utah both are short term leases. The headquarters is leased from a related party on a month-to-month basis for $1,725 per month. The satellite office is leased from an unrelated party under a twelve-month extension to the original lease at $825 to $2,445 per month. The Company negotiated a release from the Alpine location lease and the lease terminated after September of 2024. In addition, the Company also rents storage space on a month-to-month basis in various locations with total monthly cost of less than $1,000 per month. Legal Services In April of 2025, the Company entered into a legal services agreement related to capital markets matters and SEC filings and other matters with total potential fees up to $ 450,000 and 150,000 shares of the Companys common shares, with reverse split protection. No fees have been earned under the agreement as of December 31, 2025. Warrants issuable upon financing In August 2023, Hitesh Juneja, a former employee, was granted warrants in an amount to be determined based on the amount of approved equity financing related to his efforts. The grant provided for warrants equal to 0.5% of the outstanding shares at the time of the grant. Warrants for the 0.5% of outstanding shares would be issued for bringing in $1,000,000 of equity, with a maximum percentage of 7% for larger equit …

CommitmentsAndContingenciesDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 8 LOANS The Company, through certain subsidiaries, financed past activities, in part, with borrowing from private parties, Small Business Administrations Economic Injury Disaster Loans (EIDL) and related parties. Loans from unrelated parties are as follows: Schedule of loans from unrelated parties 12/31/2025 12/31/2024 (A) Howard notes - In Default $ 100,000 $ 100,000 (B) Goff note - In Default 22,500 22,500 (C) Insurance notes 6,083 11,128 (D) Adler note 285,864 328,644 (E) EIDL notes ($400,000 in default) 550,000 550,000 (F) Stripe Capital 52,280 (G) Other 168,304 126,479 Total 1,185,031 1,138,751 Less unamortized discount (874 ) Less current portion (1,003,206 ) (883,271 ) Total long term $ 181,825 $ 254,606 (A) The Company has two outstanding unsecured Howard Notes that are both in default. The first Howard note was advanced on June 28 th , 2016 and the second on April 3 rd , 2017 to Microvascular Health Solutions, LLC. Both notes had one-year terms and both notes are in default. The stated interest rate on each note was 2.5% per month, upon default the interest rate increased to 3.5% per month. The notes are secured by the accounts receivable of the borrower. At year end after the default each note contained a provision entitling the lender to 5% ownership in the borrower, a consolidated subsidiary. The Company estimates that if the interest in the subsidiary were converted into its common shares it would represent an equivalent of 29,400,000 shares, which would onl …

DebtDisclosureTextBlock · excerpt; the full note is in the filing

Schedule of disaggregation of revenue For the year ended For the year ended 12/31/2025 12/31/2024 Medical testing $ 207,934 $ 587,617 Wellness devices 25,419 186,296 Nutritional 1,628,306 1,824,723 Other sales 884 3,203 Total Gross Sales $ 1,862,543 $ 2,601,839 Gross revenue received consisted of the following customer types: For the year ended 12/31/2025 12/31/2024 Medical and Academic $ 640,045 $ 1,023,769 Customers and Direct Sales 1,075,624 1,368,250 Reseller 146,874 209,820 Total Gross Sales $ 1,862,543 $ 2,601,839

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NOTE 11 INCOME TAXES The Company uses an asset and liability approach for accounting and reporting for income taxes that allows recognition and measurement of deferred tax assets based upon the likelihood of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will either expire before the Company is able to realize their benefits, or that future deductibility is uncertain. As of December 31, 2025, the Company expect to have ($ 5,510,000 ) of net operating loss carryovers. The Company believes the utilization of the carryforwards cannot be determined with reasonable accuracy at this time due to provisions in the tax code that could act to limit the utilization of the carryovers and uncertainty in the determination of the periods that the carryovers may be utilized against future taxable income. The Company maintains a full valuation allowance on its carryforwards. The Companys policy is to recognize interest and/or penalties related to income tax matters in income tax expense. The Company has adopted FASB guidelines that address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded i …

IncomeTaxDisclosureTextBlock · excerpt; the full note is in the filing

Recently Issued Accounting Standards In November 2024, FASB issued ASU 2024-03 Income StatementReporting Comprehensive IncomeExpense Disaggregation Disclosures (Subtopic 220-40) Disaggregation of Income Statement Expenses. The guidance in ASU 2024-03 requires public business entities to disclose in the notes to the financial statements, among other things, specific information about certain costs and expenses including purchases of inventory; employee compensation; and depreciation and amortization expense for each caption on the income statement where such expenses are included. The update is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted, and the amendments may be applied prospectively to reporting periods after the effective date or retrospectively to all periods presented in the financial statements. We are currently evaluating the provisions of this guidance and assessing the potential impact on our financial statement disclosures. Other recent accounting pronouncements issued by the FASB, including its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company's present or future financial statements. …

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NOTE 9 RELATED-PARTY TRANSACTIONS Rental The Company rents its home office from BBD Holdings, LLC which is controlled by Joseph Bird, a significant shareholder and spouse of a director. The rental is on the month-to-month basis and is at a rate of $1,725 per month which is no more than the prevailing rate for the Chattanooga, TN market. Rent paid during the periods ended December 31, 2025 and 2024 were $ 20,700 and $ 20,700 , respectively. Royalties The Company sells a product subject to a royalty agreement with the VHS Pool that was set up by a predecessor entity, through two if its subsidiaries. A former officer and former director Robert Long through a related entity Lone Peak Innovative Holdings, LLC, claims a creditor interest in the VHS Pool. To the knowledge of Management, Lone Peak Innovative Holdings, LLC has to date not received payments from the VHS Pool and the likelihood of future payments is not ascertainable. The royalty agreement calls for the payment of 1% of the gross sales of the subject product(s). The royalty applies to any product designed to support a healthy Endothelium Glycocalyx, such as the companys Endocalyx Pro product. The royalty agreement also calls for the payment of 1% of the proceeds, after taxes, on a liquidity event. A liquidity event is defined as the subsidiary entering an arms-length transaction with a third party or making an initial public offering. Should a liquidity even occur, the agreement requires a minimum payment to raise the p …

RelatedPartyTransactionsDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 12 SEGMENT INFORMATION The company operates and manages its business as one reportable and operating segment as a medical testing, diagnostic and nutraceutical company. The Company focuses on commercialization of its patented technologies in its field. The primary measure of segment profit or loss reviewed by the CODM is consolidated net loss. The CODM also reviews gross sales and cost of goods sold as key performance indicators. CODM includes financing costs. The Companys Chief Operating Decision Maker (CODM) reviews financial information and presented and decides how to allocate resources based on potential new revenues. Gross sales, cost of goods sold and net income (loss) are used for evaluating financial performance. The CODM regularly reviews the following expense categories in assessing performance: cost of goods sold, salaries and wages, stock-based compensation, distributor incentives, legal and accounting, depreciation and amortization, impairment charges and interest expense. Schedule of segment reporting Years Ended December 31, 2025 2024 Net sales $ 1,854,513 $ 2,340,106 Less: Cost of goods sold 350,855 681,685 Salaries and wages 399,334 550,930 Stock based compensation 380,786 3,693,725 Distributor incentives 15,924 173,928 Legal and accounting 383,390 481,319 Depreciation and Amortization 50,075 2,219,192 Impairments 725,000 16,212,621 Other operating expenses 793,140 1,090,061 Interest expense 299,578 290,662 Net loss $ (1,543,569 ) $ (23,054,017 ) …

SegmentReportingDisclosureTextBlock · excerpt; the full note is in the filing

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Organization and Business The Company, BioRegenx, Inc., develops and manufactures medical test equipment and high quality, science-based nutritional products. The Company distributes wellness devices. The products are sold nationally through a direct selling channel, to health professionals and research organizations. On April 6, 2021 the Companys consolidated group was formed by the contribution of 100% of the equity interests of three companies, Microvascular Health Services, LLC, My Body Rx, LLC and NuLife Sciences, Inc. in exchange for newly issued common and preferred stock representing all the issued and outstanding shares of BioRegenx. The combination is expected to produce synergies between companies with the production activities and the distribution network of the marketing company. On January 8, 2024, the Company acquired all the shares outstanding of DocSun Biomedical Holdings, Inc. in exchange for shares of the Companys stock. This acquired company is accounted for as an asset acquisition and the activities of the acquired company are included in the consolidated financial statements starting with the acquisition. Assets and liabilities are reported at the purchase price allocated to the relative fair market value. The Company filed Articles of Merger effective March 8, 2024 with the state of Nevada. Pursuant to the Articles of Merger, BioRegenx, Inc, a Nevada corporation was merged into the Registrant (Findit, In …

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NOTE 7 ISSUANCE OF COMMON STOCK AND OPTIONS Issuance of common stock for services During the period ended March 31, 2024 the Company granted 7,912,000 shares of its common stock with a fair value of $ 1,097,790 to two consultants for services. One tranche of shares of stock issued had a vesting term of 50% at grant date, 25% on 1 st year anniversary date, and the remaining 25% on 2 nd year anniversary from grant date. During the period ended December 31, 2024, 6,120,000 shares with a fair value of $ 842,680 , vested and are included in selling, general and administrative expenses. As of December 31, 2024, 1,936,000 shares with a fair value of $ 268,620 were not yet issued, and reflected as common stock issuable as of that date. In February, 2025, the 1,936,000 shares that were issuable at December 31, 2024 were issued and the fair value of those shares of $268,620 was reclassified to additional paid in capital. During the year ended December 31 2025. the final 1,936,000 shares with a fair value of $ 267,909 was issued under the grants, and was included in selling, general and administrative expenses for the year ended December 31, 2025. During the year ended December 31, 2025, the Company issued 5,458,365 common shares with an aggregate fair market value of $ 82,440 to other consultants and professionals. The shares were fully vested when issued. The total common shares issued to consultants and professionals for services for the year end December 31, 2025 was 9,330,365 commo …

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NOTE 13 SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date the consolidated financial statements were issued. Subsequent to December 31, 2025, the Company continued to pursue financing alternatives and continued to receive advances from related parties to support operations. No other subsequent events occurred that would require adjustment to or additional disclosure in the accompanying consolidated financial statements. …

SubsequentEventsTextBlock · excerpt; the full note is in the filing